1990 (8) TMI 364

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....eferred to as "the Act"), at the instance of the Revenue on the following question: "Whether, on the facts and in the circumstances of the case, the learned Judicial Member was justified to hold that sugar-candy is tax-free although it has been specifically made taxable at 4 per cent from May 1, 1976 by Finance Department Notification No. 20215 dated April 23, 1976." 2.. During years 1978-79....

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....nal, applications for reference were filed on the basis of which statement of the cases have been made on the question extracted earlier. 3.. Mr. A.B. Mishra, learned Standing Counsel appearing for the Department, submitted that in the notification under section 5 of the Act sugar-candy has been specifically mentioned to be taxable at 4 per cent on the sale turnover with effect from May 1, 1976....

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....thin category of sugar. Where, however, sugar-candy is treated as a different commercial commodity than sugar for the purpose of taxation a taxing authority cannot treat sugar-candy as sugar. In the decision reported in [19821 51 STC 75 (Orissa) (State of Orissa v. Satyabadi Sahu & Sons) sugar-candy is not held to have been a separate place in the notification under section 5 of the Act. Previousl....